International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)
Volume-3 Number-3 Issue-12 September-2013
The Effect of Accounting Information Systems in Accounting
Awosejo, O.J1, Kekwaletswe, R, M2, Pretorius, P3 and Zuva, T4
Abstracts
Generally, ICT have improved the quality of
professional services in the accounting
organization. The study have achieved the level of
accounting information systems usage, and the
perceptions of TAM factors such perceived ease of
use, perceived usefulness, attitudes towards use, and
behaviors intention were determine. The usage of
AIS performance of organization factors and social
factors was also used to determined computerized
accounting information systems in different
financial institutions in South Africa. To attain this
objective, a total of 104 were participated by survey
questionnaires, usage of accounting information
systems were majorities’ staffs mainly. Hypothesis
was tested; using paired sampled T-test and multiple
regression analysis. Authors have found that all
four TAM factors have significant influence in
using computerized Accounting Information
Systems in South Africa context.
Keywords
Accounting, Accounting information systems,
Professional Practice, Accounting Organization, South
Africa
1. Introduction
ICT has become a majorly tools for rendering or
providing a competitive advantage for companies,
most especially banking industries, financial
institutions and the accounting professions, in terms
of the number of computers in use and the level of
information technology infrastructure (Odubanjo,
2009). Communication technology deals with the
physical devices and software that link various
computer hardware components and transfer data
from one physical location to another.
Awosejo, O.J, Department of Business Informatics, Tshwane
University of Technology, Pretoria, South Africa.
Kekwaletswe, R, M, Department of Business Informatics,
Tshwane University of Technology, Pretoria, South Africa.
Pretorius, P, Department of Business Informatics, Tshwane
University of Technology, Pretoria, South Africa
Zuva,T Department of Computer System Engineering ,
Tshwane University of Technology, Pretoria, South Africa.
142
(Romney, 2009) AIS helps business units and solve
long-term problems of managers in the areas of final
price, costs and cash flow through providing
information to support and supervise companies in
the dynamic and competitive environment, and to
help the integration of companies and the operational
considerations in a profit way. Ismail (2009)
examined accounting information systems (AIS)
effectiveness and their influence factors in a specific
context of small and medium manufacturing
enterprises (SMEs) in Malaysia. He used a proposed
model to examine the impact of AIS sophistication,
manager participation in AIS implementation,
manager AIS knowledge, and effectiveness of
external experts such as vendors, consultants,
government agencies and accounting firms in AIS
effectiveness. The result shows that manager
accounting knowledge, effectiveness of vendors and
accounting firms make no significant contribution to
AIS effectiveness. Overall, the study encourages the
managers of SMEs to acquire sufficient accounting
information systems knowledge for a better
understanding about the business information
requirement. By doing this, it will enable SMEs to
learn from AIS implementation so that opportunities
can be recognized, with initiative to support
information needs. Abdullah (2009) investigated AIS
based on the usefulness and ease of use only. He,
Furthermore term the behavioral and performance
change of technology acceptance are expected to
occur through performance application to business
functions of public sector organizations in Tripoli,
Libya. The change was measured through the level of
acceptance of technology. The research confirmed
that the relationship between perceived usefulness
and ease of use contributes positively to AIS
adoption among public sector organizations. Sori
(2009) also examined the use of accounting
information systems (AIS) and their contribution to
knowledge management and the strategic role of an
organization. He used a construction company as a
case study to examine the use of AIS. The company
used automated AIS as contract plus financial and a
project accounting package commercially developed
by a private company. The users of this automated
system are the people operating within and outside
the company, and they generate the systems for
decision-making. The role played by AIS enhances
an organization’s accounting functions and adds
 International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)
value. Using these automated systems helps to
overcome weaknesses in data processing. The study
involves upgrading human skills and developing
accounting software to speed up accounting work in
the construction firms. AIS is an important
mechanism of an organization that is vital for
effective management decision making in controlling
organization (Zymrmm, 1995). Generally, benefits of
AIS has impacted decision making process, purchase,
software applications, performance evolution,
internal control, external control and this have
facilitate companies transaction in South Africa
organization.
2. The role of Accounting
Information System
The role of accounting information systems was
summaries according (Sealehi, 2011) is a system that
operate functions of data gathering, processing,
categorizing, and reporting financial events with the
aims of providing relevant information for the
purpose of storing information keeping inventories
records and decision making, and also provides
financial report on a daily and weekly basis. This
study have shown that successful implementation of
accounting information systems has benefits,
improvement in work qualities, improved flow of
product, improved flexibility, multifunctional ability,
motivation of using software application, problem
solving capability of employees, increased
productivity and performance in terms of production
cost, and finally increased emphasis on suppliers
integration. All these mentions make accounting
information systems so unique and advantageous in
use.
3. Objectives of the study
To achieve this aim, the following use research
objectives:
 To investigate of the social factors
influencing the use of AIS.
 To investigate of the organizational factors
influencing the use of AIS.
 To investigate TAM variable influencing the
role of AIS
 To determine the role of AIS is used by
accounting firm to achieve their intended
purpose
4. Theoretical framework and
Background
143
Volume-3 Number-3 Issue-12 September-2013
A review of the literature on AIS and the advantage
of AIS were discussed in the previous study, in order
to establish the theoretical frame work of the research
model and to derive the hypotheses that can explain
accountant behavior towards the role of AIS in an
organization’s setting. This study have examines
some theories in the domain of the information
systems environment, and explored social factors and
organizational behavior and the technology
acceptance model (TAM) variables.
In the past, technology acceptance model (TAM)
represents an important theoretical contribution
towards the understanding of AIS (Davis, 1989). The
focus on the theory-based model of TAM by (Davis,
1989) explains computer usage behavior towards the
role of accounting information systems. The goals of
TAM also provided an explanation of the
determinants of computer acceptance that are
generally capable of explaining user behavior across
a broad range of end-user computer technology and
user populations. (Davis, 1993) predicting human
behavior and suggests how users come to accept and
use a technology and proposes that when a person is
adopting a new technology, a number of factors such
as the perceived usefulness, perceived ease of use,
attitude towards use and behavior intention can
influence their decision about how and when he or
she will use it. Also (Bergeron, 1995) implies TAM
framework, as a theory from social psychology,
explicitly shows the social, cultural, individual and
organizational factors that influence the behavior.
Davis developed TAM framework, while under
contract to IBM Canada Limited to evaluate the
market potential for a variety of the then-emerging
PC-based applications in the area of multimedia,
image processing, and pen-based computer in order
to guide investment in a new development.
Dalci (2009) study of social influence was motivated
by his interest in understanding the change brought
about in individual attitude by external input, in such
as information communicated to easy them.
Specifically, his research attempted to understand
whether the change in attitude resulting from external
stimuli was a temporary superficial change or a more
lasting change that became integrated in the person’s
value systems. He suggested that change in attitude
and action is produced by social influence. His study
employs a theory-based model to investigate and
examine the social, individual, organizational and
critical success factors that might explain
accountants’ behavior and role of AIS (Bagozzi
1992). These theories are in the AIS domain because
 International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)
they enable researchers to gain a useful insight into
the reactions of people towards computer technology
and factors affecting their reactions (Davis et al
1989). A brief discussion of each of the TAM
variables was presented for this study.
Perceived Usefulness: Davis et al (1989) define PU
as the user probability that using a specific
application system will increase his or her job
performance within an organizational context.
Perceived Ease of Use: Davis defines PEOU as the
degree to which an individual believes that using a
particular system would be free of physical and
mental effort (Davis 1993). While PEOU relates to
the assessment of the intrinsic characteristic of IT
such as ease of use, ease of learning, flexibility and
clarity of IT interface, PU on the other hand is a
response to user assessment of the extrinsic, ie.task-
oriented outcome: how IT helps the user achieve
task-related objectives, such as task efficiency and
effectiveness. These two beliefs can create a
favorable disposition or intention towards using the
AIS.
Behaviour Intention: according to the TRA, an
individual behavior intention (BI) is a function of two
basic determinants: one is a personal factor in nature
and the other reflects the social influences. The
former refers to an individual’s positive or negative
evaluation of performing the behavior. This is termed
as attitude towards the behavior. The latter reflects an
individual’s perception of the social pressure put on
him or her to perform or not to perform the behavior
in question. These are termed subjective norms. In
other words, BI is determined by an individual
perception of personal factors such as attitude
towards the behavior and subjective norms, which are
the social pressure on the behavior in question (Azjen
and Fishbein 1991).
Attitudes towards use: TAM is based on the TRA
attitude paradigm which specifies how the behavior-
relevant component of attitudes can be measured. It
distinguishes between belief and attitudes and
specifically how external stimuli such as objective
features of the attitudes to the object are casually
linked to belief, attitudes and behavior (Davis 1989).
In TAM, an attitude towards usage is referred to as
the evaluative effect of positive or negative feeling of
individual in performing a particular behavior
(Fishbein, 2000).
5. The important of TAM in the
research study
Since its original development, TAM has been the
focus of considerable academic attention (Venkatesh,
144
Volume-3 Number-3 Issue-12 September-2013
2003). TAM had received, adapted and extended by
numerous researchers (Johnson et al 2003). These
adaptations have variously explored TAM’s
constructs and variables (Davis, 1993), issue of social
influence, the temporal dimension of IT adoption
behavior (Johnson, 2003), the degree of voluntary
attitudes in IT adoption and usage (Davis, 1989),
usage self-measurement bias and the case of object-
oriented systems development (Johnson 2003).
Furthermore, the theoretical importance of TAM as a
determinant of user behavior is revealed by various
kinds of research studies including the adoption of
innovations, the cost-benefit paradigm, expectancy
theory and self-efficacy theory (Davis 1989). An
overview of scholar research studies (Davis 1989;
Johnson 2003) on IS acceptance and usage suggests
that TAM has emerged as one of the most influential
models in this stream of research, including e-
commerce and the adoption of internet technology
(Johnson, 2003). TAM with its original emphasis on
system design characteristics represented an essential
theoretical contribution in understanding IS usage
and acceptance behavior. For instance, Davis (1989)
originally examined an email system and file-editor
used at the time at IBM Canada and found the PEOU
and PU to be significantly correlated with self-
reported use of the system.
Moreover, evidence of the research community’s
growing acceptance of TAM is more or less reflected
in the fact that the Institute for Scientific
Information’s social science citation index, as
referenced in Money and Turner (2004), recently
listed 335 journal citations since 1999 of the initial
research paper published by Davis et al (1989). More
than a decade after its original publication, TAM
continues to play a significant role in social science
research studies (Johnson 2003).
Nevertheless, TAM has been replicated and tested
extensively to provide empirical evidence on the
relationship that exists between PU and PEOU (Davis
et al 1989). The result of the study has confirmed the
validity and reliability of the Davis instrument, and
supports its use with different populations of users
and different software choices.
TAM uses multiple-item scales to operationalize
ATU, PU and PEOU in order to measure these
constructs more reliably than would be possible with
a single-item scale (Davis 1989). The Cronbach
Alpha reliability of TAM scales has been found to
exceed 0.9 across numerous fields (Davis 1993). In
 International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)
addition, TAM item scales exhibit a high degree of
discriminate, convergent and nomological validity
(Venkatech 2003). The importance of these
psychometric properties and the high proportion of
variance in TAM for studying IS adoption is shown
by (Davis 1993 and Venkatech 2003).
However, there is potential bias in TAM. One of the
major biases is that TAM assumes that when
someone forms an intention to act, that the person
will be free to act without limitation (Bagozzi 1992).
However, in the real world, there will be many
constraints such as limited ability, time limit and
individual freedom to act (Bagozzi, et al 1992). TAM
with its original emphasis on the system design
characteristic does not account for social norms,
subconscious habits and facilitating condition of the
organisational environment in the adoption and
utilisation of new IS including AIS (Venkatesh,
2003).
Further, most of the existing studies on TAM were
conducted in North American countries (Davis et al
1989). When TAM is tested in the other countries
such as Switzerland and Japan, the results vary on
TAM’s predictive power, culture, social norms, habit
and facilitation in individual IS, including AIS
adoption.
Davis et al (1989) had observed that the omission of
a subjective norm from TAM represented an
important area that needed further research. They had
noted that the theoretical basis of TRA makes it
difficult to distinguish whether usage behaviour is
caused by the influence of the referent on one’s intent
or by one’s own attitude (Davis 1989). For instance,
Davis (1986) observed that the subject may want to
do what referent: X thinks he or she should do, not
because of X’s influence, but because the act is
consistent with the subject’s own [attitude]. Davis
(1989) not only underscores the importance of social
norms that can explain behaviour in the adoption and
use of IS in the real world application of TAM, but
states that they failed to recognise the importance of
145
Volume-3 Number-3 Issue-12 September-2013
habit and other facilitating conditions suggested
above to have an important influence on behaviour.
Davis (1993) encourages future research to consider
the role of additional [external variables] within
TAM. In other words, his study highlighted the
growing importance of developing knowledge from
TAM. This study employs TAM variables and
incorporates selected variables such as social factors,
and organization factors. The theoretical foundation
and research model have explained the role of AIS
and behaviour towards the adoption AIS.
6. Research model and Hypothesis
The technology acceptance model (TAM) was used
in this study, for it does predict ability in the role of
accounting information systems usage. The
relationship between Social factors, Organizational
factors, perceived usefulness, (PU), perceived ease of
use (PEOU), attitudes towards usage (ATU),
behavioral intention (BI) and accounting information
systems (AIS). Technology is specified in the TAM
adoption and it reflects in the organization structures.
Informed by the empirical evidence shown below, is
the modified model showing the Social factors, has
direct influence in organizational factors. Together
with perceived usefulness has direct influence on
attitudes towards use, similarly perceived ease of use
has direct influence attitude towards use, while
behavioral intention is posited to affect (AIS).
Empirically evidence was conducted in justifying
TAM variables and other factors, the below was
conceptualize model that was tested with the prove of
hypotheses.
 International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)
Perceived
Social factors usefulness
Attitude
towards use
Organizational Perceived ease
factors of use
Figure1: A conceptual model for Accounting Information system usage
Informed by the theoretical frameworks, the
following hypotheses were tested, in order to achieve
the aim and objectives of this work:
Hypothesis1:
Hi: There is a positive relationship between social
factors and organizational factors in the use of AIS
Ho: There is no positive relationship between social
factors and organizational factors
 Organization factors consider the increase
the level of commitment of the end- user by
educating.
 Organization factors influence the way of
capturing, processing, storing, and
distributing information in usage of AIS
 Organization factors consider the training
sufficient communication and employee
relation in adoption AIS
 Organization Factor influence efficient
control to ensure data quality.
Hypothesis 2:
Hi: There is a positive influence between social
factors and perceived usefulness of AIS
Ho: There is no positive influence between social
factors and perceived usefulness
 Social Factor influence change about
individual attitude in usage of AIS
 Social Factor consider the process that
determine the individual commitment in
usage of AIS
 Social Factors influence AIS and they are
compliance, identification and
internalization
 Social Factors as Norms, roles and Values at
society can influence an individual in Usage
of AIS.
 It shown that Social factors have an indirect
146
Volume-3 Number-3 Issue-12 September-2013
Accounting
Behavioral
Information
Intention
Systems
influence on behavior by mean of PU,
PEOU and ATU
Hypothesis 3:
Hi: There is a positive relationship between
organizational factors and perceived ease of use of
AIS.
Ho: There is no positive relationship between
organizational factor and perceived ease of use AIS
 Perceived ease of use ensure that there
would be no error or omission in usage of
AIS
 Using AIS in turn is influence by perceived
ease of use
7. Methodology of the study
Sample size
A total 150 respondents have been surveyed from
different types of financial institution on random
sampling.140 employees are majorities, who familiar
with use of AIS. They engaging in using AIS and this
have make AIS to played a vital role in their industry.
Data collection
The study is mainly based on primary data. A
structured survey questionnaire has been used to
carry out the research. While the user of (AIS) were
interested, and fully participated to filling the
questionnaire provided.
Unit of analysis
Unit of analysis was conducted and targeted a set of
people in an organization, mainly usage of AIS
software, and accountants
Data analysis
 International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)
Volume-3 Number-3 Issue-12 September-2013

Data have been analyzed by using Statistical Package The descriptive statistics of the Social factors,
for the Social Science (SPSS) was used to perform organizational factors, and TAM variables are shown
correlation on the result from the questionnaire. The in the table.
correlation analyses were tailored towards achieving
the set objectives.
Experimental and Result

Table 1: Summary of Descriptive analysis Correlation

Factors PU PEOU ATU IN

** **
1.000 .589 .464 .291**
Organization Factors . .000 .000 .003
104 104 104 104
.589** 1.000 .381** .382**
.000 . .000 .000
Social Factors
104 104 104 104
.464** .381** 1.000 .113
.000 .000 . .255
104 104 104 104
.291** .382** .113 1.000
Intention of
.003 .000 .255 .
Use
104 104 104 104
**. Correlation is significant at the 0.01 level (2-tailed).
The above table 1; indicate TAM construct has which indicate a positive relationship, also exist
determine the role of AIS, shows correlation between between the social factors and the intention to use
the organizational factors, social factors and intention AIS, significant at 0.01 level of 2-tailed test.
of use of AIS, the correlation coefficient indicates a Therefore implies that there is a strong relationship in
positive trend of 0.589 in (PEOU) while (ATU) TAM variables to easily adopted (AIS). This
determine 0.464 in Social Factors which is significant indicates that between the social factors and the
at the 0.01 level at 2-tailed. A positive relationship organizational factors there is a co-orderly
also exists based on the result and framework. relationship that leads to intention to use AIS.
Between the organizational factors and the intention
of use of AIS with correlation coefficient of 0.291 in
(PU), significant at 0.03 levels at 2-tailed. In
addition, correlation coefficients of 0.382 in (PEOU),

Table 2: Correlation Analysis between Social factors and Organizational factors

Factors Organizational Social Factors Correlation

Factors Coefficient
1.000 .589** .464**
. .000 .000
Organizational factors
104 104 104
.589** 1.000 .381**
Sig. (2-tailed) .000 . .000
104 104 104
Social Factors .464** .381** 1.000
.000 .000 .
104 104 104
**. Correlation is significant at the 0.01 level (2-tailed).

147
 International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)
Volume-3 Number-3 Issue-12 September-2013

As shown in table 2; the result of the correlation indicating a positive relationship between
analysis indicate that there is a positive relationship organizational factors and general consideration of
between organizational factors and social factors with the use of AIS in the organization. This is significant
a correlation coefficient of 0.589 and 0.464, at 0.01level of 2 tailed analyses.

Table 3: Correlation co-efficient

Correlation co-efficient Co-efficient Intention of use
**
Sig. (2-tailed) .381 .382**
1000
. .
000 .
000
104 104 104
**
.381 .133
1.000
.
000
Social Factors Correlation Co-efficient .
.255
104
104
104
.133 1.000
.382**
Intention of use Correlation Co-efficient
Sig (2-tailed) . .255
000

104
104 104
***
Correlation is significant at 0.01 level (2- tailed)

As shown in table 3, the figure consistent with
factors, showing Social factors demonstrated a
significant influence on Intention of use with (.381)
similarly; Intention of use demonstrated a significant
influence on Social influence with (.382). A
correlation of the two factors shows significant at
the.000 level and while the coefficient support the
level of 104.
In summary, the respondents were mostly female
between the ages of 18 to 25 years, their highest
educational level was a diploma and their current
position in the organization they work for is account
manager. The quantitative analysis conducted
revealed that the majority of the respondent have
been privileged to personally use the computer for
about 1 to 4 years, during which their use of AIS was
considered to be equivalent to their use of computers
and they have been aware of AIS ever since. They
make use of AIS more than four times a month on
average. The respondents have used two different
types of AIS packages/ Software.
According to the perceived usefulness of AIS, the
majority of the respondents strongly agreed that their
use of AIS would improve how their data is kept,
facilitate the growth of their organization, enable
148
them to process accounting work quickly, improve
the process of publishing work and that overall AIS
was very useful. The respondents also strongly
agreed that AIS was easy to use, as it was easy to
learn to operate the system. It was equally easy to
operate AIS within the work schedule, it made work
easy and it was also capable of making the
publication of accounting work easy. Teaming the
different aspects of AIS together was equally strongly
agreed to be easy and, finally, their interaction with
AIS was clear and understandable.
Considering the facilitating condition of the
respondents, the entire group of respondents had
undergone a training section at some point in time
concerning the usage of AIS. They were trained
within five or more days and the majority of them
agreed that the AIS training they received was
satisfactory in terms of its quality. A larger
percentage of the respondents agreed that they were
satisfied with the duration of their training on AIS.
Most of the respondents agreed they were also
satisfied with the pace of the training and the
competence of their trainers. A little above average of
the respondents can operate AIS with confidence.
According to the majority of the respondents it could
be concluded that AIS is always available, reliable
 International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)
and effective, thus there was a strong agreement to
this effect. AIS was agreed upon to be flexible and
also easy to use, but on the overall satisfaction rate,
50% agreed to this.
There is a strong agreement that information required
from AIS is always reliable. It was also agreed that
the information required from AIS has been found to
be accurate, timely, precise, adequate and
meaningful.
From the information extracted from the 104
respondents, they strongly agreed that they usually
get help from IT support personnel in the
organization when difficulties are encountered during
the usage of AIS. Aside from this, help can also be
assessed easily from the Institute of Chartered
Accountants, the AIS manual and from colleagues.
The support services provided by AIS head office
staff were agreed to be always adequate, relevant,
provided within an acceptable time frame, provided
with a positive attitude and overall was regarded as
satisfactory.
Considering the organizational factors, it was agreed
that the encouragement of AIS usage comes from the
support from circuit office, availability of computers
in the organization, follow-ups made after the
implementation of the system, encouragement from
the head office and finally commitment from the
Institute of Chartered Accountants supporting AIS.
Socially, respondents agreed that their use of AIS had
been influenced by their colleagues, circuit office
officials, head of department, accountant, head office
management, head office AIS staff and subordinates.
The use of AIS was generally agreed upon by the
organization of the respondents to be productive,
rational, efficient and effective.
There arose a strong agreement that AIS’s
introduction was aimed at centralizing the control by
the Institute of Chartered Accountants. It was agreed
that its introduction improves organizational
administration, the work of accountants, the
administrative and management skills of organization
personnel and equally so makes the work of
organization personnel easier.
8. Conclusion
From the results of the statistical analysis, it can be
deduced that the use of AIS is relatively accepted
within accounting firms, which is largely as a result
of the ‘change’ that comes with the use of such
149
Volume-3 Number-3 Issue-12 September-2013
application. The use of AIS which is a computer-
based application brings a new trend of change from
the conventional way of accounting to a
computerized way which most people are not
prepared for or find very difficult to adapt to. It is
seen that its usage is majorly influenced by the
institution. It was also found out that the majorities of
recent users are within the diploma level of education
and have minimal experience with the use of
computers. This therefore creates a level of difficulty
for effective usage of the applications available. The
use of AIS is seen to have improved the productivity
and delivery of the users’ work, although this was not
quantified in this study. In addition, this study found
out that all three factors influencing the AIS process
were found to have a direct effect on attitude,
although no direct effect of this process on behavioral
intentions were observed. Hence, this emphasis on
innovation adoption and diffusion initiatives should
be focused on developing user attitudes that are
conducive to effective utilization and acceptance
behavior.
9. Recommendation
For proper and effective usage of AIS, there must be
an increased awareness of the usage and of AIS to
facilitate its wide adoption. Therefore, higher levels
of formal education should be encouraged, alongside
workshops, training and re-training of users for
adequate improvement. In addition, further studies
should be conducted to quantify the impact of AIS on
accounting firms, in order to be able to establish its
full potential.
Reference
[1] AJZEN, I. AND FISHBEIN, M. 1991.
“Attitude-behavior relations: a theoretical
analysis and review of empirical research.
Psychological Bulletin: 84, 1977, pp. 1888- 1918
[2] ABDULLAH, F. HAMALI, J. DEEN, A.R.,
SABAN, G AND ABG ABDULRAHMAN,
A.Z., 2009. Developing a framework of success
of bumiputra enterprises, journal of enterprising
communities people and places in the global
economy, 3,1,8-24
[3] BAGOZZI, R. P., DAVIS, F. D. A. & 1992.
.Development and Test of a theory of
technological Learning and usage .Human
relations.45 (47), 660-686.
[4] BERGERON, F. & RAYMOND, L. A. R., S.
1995. Fit-in strategic information technology
 International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)
Volume-3 Number-3 Issue-12 September-2013

management research An empirical comparison [15] SORI, Z. M. 2009. Accounting Information

of perspectives, OMEGA The International Systems (AIS) and Knowledge Management: A
Journal of Management Science Vol. 29,:pp. 125- Case Study. American Journal of Scientific
142 Research, 4:36-44.

[5] DALCI, I. & TANIS, V. N. 2009. Benefits of [16] VENKATESH, V. & DAVIS, F. D. 2003. A
Computerized Accounting information systems Model of the antecedent of perceived ease of use:
on the JIT Production Systems Review of Social, Development of a Test, Decision Science 27 pp.
Economic & Studies, 2:45-62 451-481

[6] DAVIS, F. D. 1989. Perceived usefulness, [17] ZIMMERMAN, J. L., 1995. Accounting for
perceived ease of use, and user acceptance of decision making and control, Chicago,lrwin
information technology MIS Quart., Vol
11:13(13) 319-339

[7] DAVIS, F. D., BARGOZZI, BARGOZZI, R. P., Awosejo Oluwaseun Johnson is a post-
& & WARSHAW, P. R. 1993. User acceptance graduate student of Business
of computer technology: a comparison of two Information System at Tshwane
theoretical models, Management Science, University of Technology and also a
35,982-1003 member of Southern Africa and
business Account. His research focuses
[8] DITSA, G. 2004. A research Design and a on acceptance of accounting
methodology approach to exploratory user information systems usage.
behaviors testing: lessons learnt. Information
Resources Management Association International
Conference,, New Orleans, USA.

[9] FISHBEIN, M. A., AJEN, I. & NASH, J. F. 2003

Belief, Attitude, Intention and Behavior: an
introduction to theory and research Reading MA;
Addison – Wesley

[10] ISMAIL, N., A. 2009. Factors influencing AIS

effectiveness among manufacturing SMEs. The
Electronic Journal on Information systems in
developing countries, Vol, 1 pp 38, 10, 1-19

[11] JOHNSON, D. G., KING M., R.A., L. & J.A, A.

P. 2003. Studying the impact of information
technology on the role of the management
accountant - A Conceptual Framework and
Research method, Management Research; (4); 4-
6.

[12] ODUBANJO, F. 2009. Effect of information

and communication technology on banking
operations in Nigeria. Journal of Information
Technology. 1: page 1 to 2.

[13] ROMNEY, M. B., MARSHALL B. & AND

STEINBART, P. J. 2009. Accounting
Information Systems. Upper Saddle River, NJ.
2:4 to 52.

[14] SEALEHI, M. & ABDIPOUR, A. 2011. A

study of the barrier of implementation of
accounting information systems. Journal of
Economic and Behavioral Studies, Vol, 2 no.2:
pp 76-85
150
Reproduced with permission of the copyright owner. Further reproduction prohibited without
permission.